Some fundraising events have no restrictions on what Gift Aid can be claimed as no or only very minor benefits are provided to participants. However, if the participant receives ‘substantial benefits’, such as included travel or accommodation, a parachute jump or a place in a commercial event like the London Marathon, then only donations from un-connected persons can be included in Gift Aid claims. So donations from parents, spouses, children, siblings, grandparents etc are not eligible for Gift Aid claim. However if the participant pays for the benefits themselves, then all donations can be made with Gift Aid.
